TMI Blog2009 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal. It is also found that no additional ground has been raised in this appeal. The same ground was also not raised before the CIT(A) – Writ petition by revenue rejected - 19 of 2003 - - - Dated:- 13-2-2009 - P. B. MAJMUDAR N. A. BRITTO, JJ. Mr. S.R. Rivonkar, Advocate for the Appellant. Mr. P.J. Pardiwalla with Ms. R. Kamath, Advocate for the Respondent. JUDGEMENT The judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantial question of law raised in para 5 of the Appeal Memo or such other substantial questions of law as may be framed with the leave of this Hon'ble Court in favour of Revenue. 2. It is not in dispute that before the Tribunal the said question was not formulated in the appeal memo nor was argued before the CIT(A). The Tribunal, therefore, while dealing with the said question which was arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not part of the ground of appeal raised before the tribunal. 13.11 So far as direction of learned CIT(A) ii excluding the business income etc., from the total turnover, we do not find any infirmity in such direction. As regards the exclusion of such item from the profits of business under explanation (baa) to section 80 HHC, we are unable to decide the same is not not apart of ground of appeal r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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